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All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Riset Multidisiplin Edukasi
Ayu Diah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Penerapan Kode Etik terhadap Profesi Akuntan di Indonesia Eka Bima Safitri; Anggita Riski Dwi Lestari; Suryardin Gee; Yeni A Tumanggor; Ayu Diah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1617

Abstract

This study aims to find out the code of ethics in the accounting profession in Indonesia, consisting of the influence of the code of ethics and the application of the code of ethics on the accounting profession in Indonesia. This study uses the Systematic Literature Review (SLR) method. SLR is a research technique that is carried out to evaluate, analyze, collect and maintain information from several article sources obtained from websites such as google scholar as many as 30 articles. The result of this study is that a code of ethics is very necessary in the accounting profession, especially in Indonesia. Based on the influence of the code of ethics in Indonesia, it increases public trust and regulates behavior professionally. And based on the application of the code of ethics, the Indonesian accountant profession can prevent unethical practices and abuse of office as well as strengthen accountability and transparency.
PENGARUH KOMPETENSI TERHADAP WITHDRAWAL BEHAVIOR PADA KSPPS PERAMBABULAN MAKMUR ABADI DENGAN WORK ENGAGEMENT SEBAGAI VARIABEL MEDIASI Ayu Diah; Ali Jufri; Puspa Dewi Yulianty
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 7 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Juli 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i7.763

Abstract

This study aims to examine the effect of competence on withdrawal behavior among employees at KSPPS Perambabulan Makmur Abadi, with work engagement as a mediating variable. High competence is expected to reduce withdrawal behavior by enhancing employee work engagement. The study used a quantitative method with linear regression analysis and Sobel test to test the hypotheses. The results show that competence has a significant positive effect on work engagement, and work engagement has a significant negative effect on withdrawal behavior. Additionally, work engagement mediates the relationship between competence and withdrawal behavior. Therefore, increasing employee competence followed by enhanced work engagement can reduce withdrawal behavior, which could negatively affect organizational productivity. These findings provide important recommendations for organizations to develop employee competence through relevant training and create a work environment that fosters their engagement in tasks.
Co-Authors Anggita Riski Dwi Lestari Eka Bima Safitri Jufri, Ali Suryardin Gee Yeni A Tumanggor Yulianty, Puspa Dewi